Guidance

February 2026 — Monitoring in-use Movement Reference Numbers (MRNs)

Updated 19 February 2026

HMRC have been receiving an increasing volume of requests from traders asking for information about all the Movement Reference Numbers (MRNs) currently in use against their guarantee.

As traders, you should be monitoring all instances of guarantee use and the associated transit MRNs which you or a third party are raising using your Guarantee Reference Number.

When a movement is discharged, the trader who lodged the declaration on the New Computerised Transit System (NCTS) will receive either:

  • an IE045 message, if fewer than 60 days has passed after the movement was released to transit
  • a letter indicating discharge, if more than 60 days has passed after the movement was released to transit and where the movement has undergone the Enquiry procedure

If you have not received a notification of discharge either digitally or via letter, the movement can be assumed to be open and the MRN still in use.

HMRC will not provide information where a request is made for information in bulk about MRNs currently in use. 

If you have a GB or XI guarantee that covers transit movements through the EU, you can use the guarantee balance checker tool on gov.uk to check the balance of your guarantee.

Querying specific MRNs

If you have a query about the discharge of a specific MRN, you should email cctooutbound-movements@hmrc.gov.uk providing proof of the end of the transit procedure. The evidence you need to provide must be at least one of the following:

  • a document certified by customs authorities in the country of destination which identifies the goods and establishes that they have been presented at the customs office of destination or have been delivered to an authorised consignee
  • an import declaration certified by customs authorities showing the goods have been declared to free circulation or confirmation the goods have been placed under another customs procedure
  • a document or a customs record certified by the customs authorities in the country of destination which establishes that the goods have physically left the UK

If you provide a copy, this must be certified as a true copy of the original by any of the following:

  • the body which certified the original documents
  • the authorities of the third countries concerned
  • the authorities of one of the contracting parties

HMRC will consider any alternative documents you have that might help to prove that the common transit procedure has ended.